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Journal : E-Journal Cano Ekonomos

PENERAPAN PSAK NO. 50 (REVISI 2006) DAN PSAK NO.55 (REVISI 2006) PADA PT. BANK RIAU KEPRI CABANG PEMBANTU UJUNG BATU Yuliza, Arma
E-Journal Cano Ekonomos Vol 2, No 1 (2013)
Publisher : E-Journal Cano Ekonomos

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.971 KB)

Abstract

PSAK No. 50 (Reviseing 2006) arranging about monetary instrument expression and presentation. PSAK No. 55 (Reviseing 2006) arranging about confession and measurement of monetary instrument. Matter which enough krusial from both the PSAK to bank is that credit as bank asset classified at "And Receivables Loan" which its of him is by cost amortized, this matter bring consequence that credit value (in this case bank asset) will influence by projection of cashflow of asset. This research aim to to know how applying of PSAK No. 50 (Reviseing 2006) and PSAK No. 55 (Reviseing 2006) at PT. Bank of Riaukepri Ministrant Branch Tip of Stone which is have location to in Road;Street General of Sudirman District Of Back Part Stone Sub-Province of Rokan Pate;Upstream by using descriptive method. From result of research known that PT. Bank of Riau Ministrant Kepri Branch of Ujungbatu have applied PSAK No. 50 (Reviseing 2006) and PSAK No. 55 (Reviseing 2006) effectively dated 1 January 2012 pursuant to released by Indonesia Bank.
AKUNTANSI PENERIMAAN KAS DAN PENGELOLAAN KAS PADA PT. BANK RIAU KEPRI CABANG PEMBANTU KOTA TENGAH Yuliza, Arma
E-Journal Cano Ekonomos Vol 2, No 1 (2013)
Publisher : E-Journal Cano Ekonomos

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (21.971 KB)

Abstract

Cash represent most fluent asset in meaning often change because most company transaction relate to cash. Accountancy cash inflow and management of cash represent one of the activity of routine an company. This research is executed by at PT. bank of Riau ministrant Branch kepri of Middle Town. This Research use descriptive method that is data obtained is hereinafter compiled by aspect and of pursuant to relevant theory with problems. From result of research which have can know that especial source of obtained cash inflow come from society deposit and prima facie management is gift of credit, especially to assist middle economic society under. Pursuant to research which is writer do at PT. Bank of Riau Ministrant Kepri Branch of Middle Town indicate that acceptance and management of cash have walked better, fluent and effective. But still there are some other comparison which caused by the lack of accuracy in making of budget so that happened difference which far.